phentermine accept cod
My publisher has, however, made phentermine accept cods at source at five per cent of royalty amount this year. The phentermine accept cod is certified in Form 16A under Rule 31(1)(a). Is it correct? I had a problem in filing return this year. As a pensioner, the appropriate form was Form 1 or 2. However, it has no row for including royalty income nor for claiming phentermine accept cod under Sec. 80QQB. 80QQB is mentioned only in form 4, which, however, is not meant for salaried assessees. Nobody at the local income tax department was able to solve the problem. Sec. 80QQB provides for tax exemption for income from royalty for the authors of books other than those excluded from the purview of exemption. Tax is required to be deducted at source, if such income could be treated as from profession at 5 per cent now enhanced to 10 per cent with effect from June 1, 2007. The fact that tax phentermine accept cod has been made indicates that the publisher treats it as professional income of the reader as author. The fact that the reader is a pensioner does not rule out the inference that he derives income from royalty as a professional. The law would treat business, professions and vocation, all on a par, assessable under Sec. 28 of the Income tax Act, 1961. The Supreme Court in P. Krishna Menon v CIT (1959) 35 ITR 48 (SC) has held that, voluntary contributions, received by a retired police officer for teaching vedantha as a vocation, are taxable under the head business, since vocation is included in business. Similarly, income from writing not for money but for conviction, was also held to be vocation and, therefore, taxable in C. Rajogopalachariar v CIT (1963) 50 ITR 196 (Mad). The reader has, therefore, no choice except to file return in ITR 4 meant for business, notwithstanding the fact the he is a pensioner. ... phentermine accept cod